ALBANY — State Comptroller Tom DiNapoli yesterday revealed a broad probe into taxpayer reimbursements to lawmakers following a report in The Post Sunday about questionable “per diem” payments to Assembly members.

DiNapoli began investigating Assemblyman William Boyland (D-Brooklyn) earlier this year for potentially bogus travel reimbursements.

“We are looking at Boyland and other related matters,” DiNapoli spokeswoman Kate Gurnett said when asked whether the investigation would include other lawmakers named by the Post.

Assemblywoman Vivan Cook (D-Queens) claimed $2,197 in per diems for spending March 21 through April 1, 2010 in Albany on “legislative business” – even though the Assembly was only in session three of those days and Cook missed all three sessions, The Post reported.

Assemblyman Bill Scarborough (D-Queens) claimed $825 for overnighting in Albany from March 13 to 17, 2011 – though the last evening he attended a town meeting from 6 to 9 p.m. in Jamaica, Queens.

And Assemblywoman Earlene Hooper (D-Nassau) claimed a $165 per diem for spending the night of Jan. 19, 2011 in Albany – even though she also submitted a $58 Amtrak ticket for a trip from Albany to New York City the same day.

Lawmakers can collect per diems each time they sleep over in Albany or travel more than 50 miles from home on legislative business.

Assembly Speaker Sheldon Silver’s office does not scrutinize reimbursement requests, but spokesman Michael Whyland noted members are under oath when they file claims.

Members sign a form saying they “certify … expenses were incurred in the rendering of legislative duties” and the bill to taxpayers “is just, true and correct.”

Whyland insisted the Assembly follows and in some areas exceeds the comptroller’s receipt requirements.

Assembly and court documents show Boyland claimed multiple per diems for work in Albany on days in 2010 when he met with undercover FBI agents in Brooklyn and Manhattan to discuss bribes.

Gov. Cuomo may seek to end or curb legislative per diems after the November elections as part of a deal to boost lawmakers’ base annual salaries from $79,500 to over $100,000 a year starting in January.

Critics say the per diem system is ripe for abuse because lawmakers can claim expenses for being in Albany any time.